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Federal Tax Forms 1040x

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Federal Tax Forms 1040x

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IRS Combats Identity Theft and Refund Fraud on Many Fronts

IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft

FS-2014-1, January 2014

Stopping identity theft and refund fraud is a top priority for the Internal Revenue Service (IRS). The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

The IRS assigned more than 3,000 IRS employees to work on identity theft-related issues. IRS employees are working to prevent refund fraud, investigate identity theft-related crimes and help taxpayers who have been victimized by identity thieves. In addition, the IRS provides training to more than 35,000 employees who work with taxpayers to recognize identity theft indicators and help people victimized by identity theft.

Refund Fraud Detection and Prevention

The IRS continues to increase its efforts against refund fraud, which includes identity theft. As a result of these aggressive efforts to combat identity theft from 2011 through November 2013, the IRS has stopped 14.6 million suspicious returns, and protected over $50 billion in fraudulent refunds.

For 2014, the IRS will continue to increase both the number and efficiency of the identity theft filters that are used to identify potentially fraudulent returns due to identity theft prior to the processing of the return and release of any refund. 

In Fiscal Year 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66 percent over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months) – the longest sentenced being 26 years.   

Increasing Efforts to Help Victims

The IRS understands that identity theft is a frustrating, complex process for victims. While identity thieves steal information from sources outside the tax system, the IRS is often the first to inform a victim that identity theft has occurred. The IRS is working hard to resolve identity theft cases as quickly as possible.  We are also developing programs and information to protect the taxpayer from future misuse of their personal information impacting their tax administration and minimize the impact outside of IRS.

While the IRS has made considerable progress in this area, more work remains. Fighting identity theft is an ongoing battle as identity thieves continue to create new ways of stealing personal information and using it for their gain. Identity theft cases are among the most complex handled by the IRS. The IRS is continually reviewing processes and policies to minimize the incidence of identity theft and to help those who find themselves victimized. Among the steps underway to help victims:

  • IP PIN expansion. The IRS Identity Protection PIN (IP PIN) is a unique six digit number that is assigned annually to victims of identity theft for use when filing their federal tax return that shows that a particular taxpayer is the rightful filer of the return. For the upcoming tax year 2013 filing season, the IRS expects to provide more than 1.2 million taxpayers with an IP PIN. For the second tax season in a row, the number of IP PINs has nearly doubled from the year before. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds.
  • IP PIN Changes:
    • If an IP PIN is assigned to a taxpayer for their 2013 return, the IP PIN must be used on any delinquent 2011 and 2012 returns filed during the 2014 calendar year.
    • IRS is exploring the use of an online process through IRS.gov that will allow taxpayers who have an IP PIN requirement and lose their IP PIN to create an account and receive their original IP PIN online. 
  • Victim case resolution:  The IRS continues to dedicate more and more employees to resolution of victim cases. These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity theft can be complicated by the thieves themselves contacting the IRS. The IRS is working hard to streamline its internal process, but much more work remains. A typical case can take 180 days to resolve, and the IRS is working to reduce that time period.
  • Service options. The IRS is providing information in several ways ranging from a special section on IRS.gov devoted to identity theft to a special phone number available for victims to obtain assistance and resource information for resolving tax issues. The IRS Identity Protection Specialized Unit is available at 1-800-908-4490.
  • More information is available on IRS.gov, including the Taxpayer Guide to Identity Theft.

IRS Criminal Investigation

In FY 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66% over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months).

In January 2013, the IRS conducted a coordinated and highly successful identity theft enforcement sweep.  The coast-to-coast effort against identity theft suspects led to 734 enforcement actions, including 298 indictments, informations, complaints and arrests.

The Law Enforcement Assistance Program, formerly known as the Identity Theft Pilot Disclosure Program, was expanded nationwide.  This program provides for the disclosure of federal tax return information associated with the accounts of known and suspected victims of identity theft with the express written consent of those victims.  There are currently more than 300 state/local law enforcement agencies from 35 states participating.  For FY 2013, more than 2,400 requests were received from state and local law enforcement agencies.

The Identity Theft Clearinghouse (ITC) continues to develop and refer identity theft refund fraud schemes to Criminal Investigation (CI) Field Offices for investigation.  For FY 2013, the ITC received over 1,400 identity theft related leads.  Those leads related to more than 391,000 tax returns claiming in excess of $1.3 billion dollars in potentially fraudulent federal income tax refunds. 

CI continues to be the lead agency or actively involved in more than 30 multi-regional task forces or working groups including state/local and federal law enforcement agencies solely focusing on identity theft.     

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-2, Tips for Taxpayers and Victims about Identity Theft and Tax Returns.

Page Last Reviewed or Updated: 07-Jan-2014

The Federal Tax Forms 1040x

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Federal tax forms 1040x S. Federal tax forms 1040x Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Federal tax forms 1040x W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Federal tax forms 1040x W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Federal tax forms 1040x S. Federal tax forms 1040x Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Federal tax forms 1040x G Gambling winnings, Gambling winnings (Income Code 28). Federal tax forms 1040x Graduated rates, Graduated rates. Federal tax forms 1040x Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 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Federal tax forms 1040x Foreign corporations, Interest paid by foreign corporations (Income Code 4). Federal tax forms 1040x Income, Interest Portfolio, Portfolio interest. Federal tax forms 1040x , Interest that does not qualify as portfolio interest. Federal tax forms 1040x Real property mortgages, Interest on real property mortgages (Income Code 2). Federal tax forms 1040x Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Federal tax forms 1040x Qualified, Qualified intermediary. Federal tax forms 1040x , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Federal tax forms 1040x S. Federal tax forms 1040x Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Federal tax forms 1040x M Magnetic media reporting, Electronic reporting. 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Federal tax forms 1040x , Smaller partnerships and trusts. Federal tax forms 1040x Withholding foreign, Withholding foreign partnership and foreign trust. Federal tax forms 1040x , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Federal tax forms 1040x Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Federal tax forms 1040x Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Federal tax forms 1040x Studying, Pay during studying and training (Income Code 19). Federal tax forms 1040x Teaching, Pay for teaching (Income Code 18). 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Federal tax forms 1040x , Interest that does not qualify as portfolio interest. Federal tax forms 1040x Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Federal tax forms 1040x Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Federal tax forms 1040x S. Federal tax forms 1040x possession. Federal tax forms 1040x , Exception 4. Federal tax forms 1040x Q QI withholding agreement, QI withholding agreement. Federal tax forms 1040x Qualified intermediary, Qualified intermediary. Federal tax forms 1040x , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Federal tax forms 1040x Dividends paid by, Dividends paid by U. Federal tax forms 1040x S. Federal tax forms 1040x corporations — general (Income Code 6). Federal tax forms 1040x R Racing purses, Racing purses. Federal tax forms 1040x Real property interest Disposition of, U. Federal tax forms 1040x S. Federal tax forms 1040x Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Federal tax forms 1040x Registered obligations, Obligations in registered form. Federal tax forms 1040x Researchers, Tax treaties. Federal tax forms 1040x Resident alien defined, Resident alien. Federal tax forms 1040x Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Federal tax forms 1040x S. Federal tax forms 1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms 1040x S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Federal tax forms 1040x Scholarship, Scholarships, fellowships, and grants. Federal tax forms 1040x , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Federal tax forms 1040x , Income from securities. Federal tax forms 1040x Services performed outside the U. Federal tax forms 1040x S. Federal tax forms 1040x , Services performed outside the United States. Federal tax forms 1040x Short-term obligation, Short-term obligations. Federal tax forms 1040x Social security, Social security and Medicare tax. Federal tax forms 1040x Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Federal tax forms 1040x T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Federal tax forms 1040x Dependent personal services, Tax treaties. Federal tax forms 1040x Entertainers and athletes, Tax treaties. Federal tax forms 1040x Gains, Tax treaties. Federal tax forms 1040x Gambling winnings, Tax treaties. Federal tax forms 1040x Independent personal services, Tax treaties. Federal tax forms 1040x Student, Tax treaties. Federal tax forms 1040x Students and trainees, Tax treaties. Federal tax forms 1040x Tables, Tax Treaty Tables Teaching, Tax treaties. Federal tax forms 1040x Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Federal tax forms 1040x Taxpayer identification number (TIN), U. Federal tax forms 1040x S. Federal tax forms 1040x Taxpayer Identification Numbers, Identification numbers. Federal tax forms 1040x Exceptions, Exceptions to TIN requirement. Federal tax forms 1040x Teachers, Pay for teaching (Income Code 18). Federal tax forms 1040x Ten-percent owners, Ten-percent owners. Federal tax forms 1040x Territorial limits, Territorial limits. Federal tax forms 1040x Totalization agreements, Social security and Medicare tax. Federal tax forms 1040x Transportation income, Transportation income. Federal tax forms 1040x Travel expenses, Travel expenses. Federal tax forms 1040x Trust Territory of the Pacific Islands, Income from U. Federal tax forms 1040x S. Federal tax forms 1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms 1040x Trusts Foreign, Foreign simple and grantor trust. Federal tax forms 1040x Smaller, Smaller partnerships and trusts. Federal tax forms 1040x Withholding foreign, Withholding foreign partnership and foreign trust. 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